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Corrective Action Plans

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Finding 1155735 (2023-001)
Material Weakness 2023
Baycare Health System, Inc. and Affiliates
FL
Reporting Questioned Costs § 200.303
The grant accounting and SEFA preparation process will be refined, improved and documented. Internal resources will be reallocated to ensure sufficient coverage of these processes, and the primary accountability and oversight will shift to System Accounting. Management will ensure that in preparatio...
The grant accounting and SEFA preparation process will be refined, improved and documented. Internal resources will be reallocated to ensure sufficient coverage of these processes, and the primary accountability and oversight will shift to System Accounting. Management will ensure that in preparation of the SEFA, (1) a team member will assemble the initial reconciliation, (2) management will review the initial reconciliation and review the consolidation from all BayCare entities to the combined SEFA, (3) A final review will be conducted by the Director of Accounting. Sign-off from each preparer/reviewer shall be required. Meetings will be conducted as needed with departments outside of Hospital Finance to ensure completeness and accuracy of data. Start September 2025, Finalized Q1 2026
View Audit 368033
Finding 1155631 (2023-001)
Material Weakness 2023
Philadelphia Area Labor Management Committee
PA
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512
U.S. Department of Commerce, Philadelphia Works, Inc. 2023-1 Timely submission of Data Collection Form – Assistance Listing Number 11.307 Recommendation: We recommend PALM engage a certified public accountant to conduct a Single Audit as long as the PALM meets the Single Audit criteria Explanation o...
U.S. Department of Commerce, Philadelphia Works, Inc. 2023-1 Timely submission of Data Collection Form – Assistance Listing Number 11.307 Recommendation: We recommend PALM engage a certified public accountant to conduct a Single Audit as long as the PALM meets the Single Audit criteria Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has engaged a certified public accountant to complete a Single Audit and assist in the submission of the data collection form. Name of contact person responsible for corrective action: Anthony Wigglesworth, Executive Director. Corrective action plan has been implemented prior to the due date of the December 31, 2024 data collection form.
View Audit 367886
Finding 1155487 (2023-003)
Material Weakness 2023
Oak Hill United School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2023-003 Finding Subject: COVID-19-Education Stabilization Fund - Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not lim...
FINDING 2023-003 Finding Subject: COVID-19-Education Stabilization Fund - Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were prepared by the Treasurer. Due to the lack of effective internal controls one of the six annual data reports was not supported by the School Corporation’s records. For the ESSER III, Year 2 report, which covered the period of July 1, 2021 to June 30, 2022, total expenses per the report were $688,778. However, the School Corporation’s ledger had total expenses for the award, for that time period, of $784,638. The lack of controls and noncompliance were isolated to the ESSER III, Year 2 report. Contact Person Responsible for Corrective Action: Leslie Rittenhouse Contact Phone Number and Email Address: 765-395-3341 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: As the finding and error occurred in one entry of one report the district will continue the practice of having a second party review financial system data against report entries. The error in this instance was a misunderstanding of the entry. A secondary review of reporting guidelines and entries will take place prior to submission of any ESSER Data Reporting. Anticipated Completion Date: Upon the next submission of ESSER Data reporting.
View Audit 367782
Finding 1155441 (2023-001)
Material Weakness 2023
Promedica Health System and Subsidiaries
OH
Reporting Questioned Costs Material Weakness § 200.502 § 200.508 § 200.510
Condition: Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Planned Corrective Action: Management fully understands the importance of internal controls to ensure the schedule of federal expenditures is complete and accurate. The Grants Dep...
Condition: Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. Planned Corrective Action: Management fully understands the importance of internal controls to ensure the schedule of federal expenditures is complete and accurate. The Grants Department will amend its current written processes regarding award establishment to include requiring documentation indicating an award is federal funds prior to establishing the project in Infor CloudSuite Financials & Supply Management (Accounting software). Additionally, the Grants Department will routinely audit the database the department utilizes to record awards to ensure the field to note federal awards is properly updated. Furthermore, the SEFA will be reviewed with documented sign-off by each member of the Grants Team prior to submission. Contact person responsible for corrective action: Stephanie Cihon Anticipated Completion Date: October 31, 2025
View Audit 367737
Finding 1155310 (2023-016)
Material Weakness 2023
The City of Frederick, Maryland
MD
Reporting Material Weakness
A standardized reconciliation process has been recated by our grant accountant to ensure all project and expenditure reports are aligned.
A standardized reconciliation process has been recated by our grant accountant to ensure all project and expenditure reports are aligned.
View Audit 367551
Finding 1155308 (2023-014)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring Eligibility Reporting
The Maryland Departments of Human Services (DHS) and Housing and Community Development (DHCD) are the direct recipient of the federal funds for OHEP and WAP, respectively. Because of this, all verification occurs on the state level and HHS does not have access to all pertinent information. As the re...
The Maryland Departments of Human Services (DHS) and Housing and Community Development (DHCD) are the direct recipient of the federal funds for OHEP and WAP, respectively. Because of this, all verification occurs on the state level and HHS does not have access to all pertinent information. As the recipient of these funds, HHS is informed by DHS or DHCD when a Crisis Client is to be served by HHS. HHS is not responsible for the verification of Crisis Client eligibility for either program.
View Audit 367551
Finding 1155307 (2023-013)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring Reporting Significant Deficiency
SharePoint is being utilized to track reporting requirements to ensure timely filings. The Department will continue to explore ways to streamline the process. However, final numbers for the prior month are typically not available until the second week after the close of the month. This is complicate...
SharePoint is being utilized to track reporting requirements to ensure timely filings. The Department will continue to explore ways to streamline the process. However, final numbers for the prior month are typically not available until the second week after the close of the month. This is complicated by the need for controls in place to ensure the final numbers are correct.
View Audit 367551
Finding 1155304 (2023-010)
Material Weakness 2023
The City of Frederick, Maryland
MD
Reporting
The Department has instituted a policy to maintain electronic back-ups of all documentation utilized to submit all federal reports. The electronic copies are backed up on a SharePoint service. Additionally, the Finance Staff will review the FFR prior to submission.
The Department has instituted a policy to maintain electronic back-ups of all documentation utilized to submit all federal reports. The electronic copies are backed up on a SharePoint service. Additionally, the Finance Staff will review the FFR prior to submission.
View Audit 367551
Finding 1155300 (2023-006)
Material Weakness 2023
The City of Frederick, Maryland
MD
Reporting Subrecipient Monitoring Significant Deficiency
The Department has instituted a policy that FFRs must be submitted within 30 days of the end of the quarter. This will allow for any unforeseen circumstances that may delay submission.
The Department has instituted a policy that FFRs must be submitted within 30 days of the end of the quarter. This will allow for any unforeseen circumstances that may delay submission.
View Audit 367551
Finding 1155298 (2023-004)
Material Weakness 2023
The City of Frederick, Maryland
MD
Reporting
The Department has instituted a policy to maintain electronic back-ups of all documentation utilized in the submission of both the UDS and FFR. The electronic copies are backed up on a SharePoint service. Additionally, the Finance Staff will review the FFR prior to submission. Furthermore, the Healt...
The Department has instituted a policy to maintain electronic back-ups of all documentation utilized in the submission of both the UDS and FFR. The electronic copies are backed up on a SharePoint service. Additionally, the Finance Staff will review the FFR prior to submission. Furthermore, the Health Center has recently adopted a new EHR with UDS functionality built into the system allowing us to streamline submission.
View Audit 367551
Finding 1155297 (2023-003)
Material Weakness 2023
The City of Frederick, Maryland
MD
Reporting Internal Control / Segregation of Duties
The finance department will review Form SF-425 compared to financial reports prior to submittals. Quarterly reminders have been initiated to ensure timely reporting moving forward.
The finance department will review Form SF-425 compared to financial reports prior to submittals. Quarterly reminders have been initiated to ensure timely reporting moving forward.
View Audit 367551
Finding 1155295 (2023-008)
Material Weakness 2023
West Side Community Health Services INC
MN
Reporting Internal Control / Segregation of Duties § 200.303
2023-008 Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to support the review/a...
2023-008 Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to support the review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a formal review process for reporting and retain documentation of review. This has been incorporated in subsequent reporting years. Name(s) of the contact person(s) responsible for corrective action: Bobby Royal Planned completion date for corrective action plan: December 2025
View Audit 367533
Finding 1155294 (2023-007)
Material Weakness 2023
West Side Community Health Services INC
MN
Questioned Costs Reporting Significant Deficiency § 200.303
2023-007 Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend in the future the Organization retain documentation of key control processes occurring for a reasonable retention period to be able to support control activities around grant compliance and financial...
2023-007 Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend in the future the Organization retain documentation of key control processes occurring for a reasonable retention period to be able to support control activities around grant compliance and financial reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will retain timesheet documentation moving forward to support control process in place. Name(s) of the contact person(s) responsible for corrective action: Bobby Royal Planned completion date for corrective action plan: December 2025
View Audit 367533
Finding 1155207 (2023-001)
Material Weakness 2023
Town of Granby
NY
Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan: To address this issue and prevent recurrence, the Town has implemented the following measures: 1. Reconciliation Procedures: Finance Department staff will reconcile all expenditures reported on USDA Form E – RD Project Budget/Cost Certification Reporting to the general ledger...
Corrective Action Plan: To address this issue and prevent recurrence, the Town has implemented the following measures: 1. Reconciliation Procedures: Finance Department staff will reconcile all expenditures reported on USDA Form E – RD Project Budget/Cost Certification Reporting to the general ledger, ensuring both the accuracy of amounts and the correct vendor attribution. 2. Vendor Verification: A vendor cross-check process will be added to the review, requiring staff to match each reported expenditure to the appropriate invoice, purchase order, and vendor record before submission. 3. Review & Approval Controls: A supervisory review will be conducted prior to submission of Form E reports to verify vendor accuracy, in addition to ensuring no duplicate or misclassified expenditures are reported. The Town is committed to ensuring compliance with all USDA reporting requirements. By strengthening reconciliation, vendor verification, and review processes, we will reduce the risk of reporting errors and maintain accurate, reliable financial reporting moving forward.
View Audit 367451
Finding 1155187 (2023-008)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Subrecipient Monitoring Material Weakness Reporting
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will track submission deadlines and ensure that reports are submitted on time. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424
Finding 1155183 (2023-005)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Subrecipient Monitoring Material Weakness
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the a...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will track submission deadlines and ensure that reports are submitted on time. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424
Finding 1155058 (2023-007)
Material Weakness 2023
Muskogee County
OK
Reporting
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the new county grant a...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the new county grant administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. The Board of County Commissioners will work with the new county grant administrator to ensure proper grant administration.
View Audit 367368
Finding 1155054 (2023-004)
Material Weakness 2023
County of Columbia, Pennsylvania
PA
Questioned Costs Student Financial Aid Subrecipient Monitoring
2023-004 - (Noncompliance) Completion of Single Audit Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economi...
2023-004 - (Noncompliance) Completion of Single Audit Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economic Development and Pennsylvania Emergency Management Agency, Pass-Through Entity Identifying Numbers: C000073444, C000075689, C000082264, C000086078, and PEMA-2022-007 Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Assistance Listing #21.023, COVID-19 Emergency Rental Assistance Program, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Assistance Listing #93.658, Foster Care - Title IV-E, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Condition/Context: The County’s December 31, 2022 Single Audit was not completed and submitted within the required time period. Recommendation: We recommend that as the County gets up and running on the new accounting system, the audit be prioritized in future periods. Views of Responsible Officials and Planned Corrective Actions: The County is working with its fee accountant and external auditors to ensure a timely filing of the Single Audit going forward. Individual Responsible: Finance Department Timeline for corrective action: By December 31, 2026
View Audit 367366
Finding 1155052 (2023-006)
Material Weakness 2023
County of Columbia, Pennsylvania
PA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2024-006 - Reporting - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identi...
2024-006 - Reporting - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Condition/Context: The County’s required reports for the quarters ended June 30, 2023, September 30, 2023, and December 31, 2023, were due to be filed by the end of the month after the report end date (July 31, 2023, October 31, 2023, and January 31, 2024, respectively). The County filed its report on August 23, 2023, November 17, 2023, and February 15, 2024 (23, 17, and 15 days, respectively), after the required due date. Views of Responsible Officials and Planned Corrective Actions: Management understands and will seek to implement procedures to ensure future reports are submitted timely. Individual Responsible: Finance Department Timeline for corrective action: By December 31, 2024
View Audit 367366
Finding 1155030 (2023-001)
Material Weakness 2023
YMCA De San Juan (the Young Men's Christian Association of San Juan, Inc.)
PR
Reporting § 200.512
Finding 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). YMCA of San Juan Response: The Organization agrees with the finding. Corrective action plan: During 2024, YMCA implemented a more timely process for closing its financi...
Finding 2023-001: The Organization did not timely submit audited financial statements to the Office of Management and Budget (OMB). YMCA of San Juan Response: The Organization agrees with the finding. Corrective action plan: During 2024, YMCA implemented a more timely process for closing its financial statements. Additionally, financial information is now presented to the Finance Committee of the Board of Directors on a quarterly basis. As part of these improvements and to prevent this finding in the future, the 2024 financial audit was initiated in March 2025, with the goal of completing both the 2024 financial audit and single audit by June 2025. Name (s) of person (s) responsible for corrective action: Lysbell Araujo, Finance Director YMCA Accounting Department Anticipated completion date: June 2025
View Audit 367359
Finding 1154787 (2023-020)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Eligibility
Finding Number 2023-020 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action To improve accuracy and timeliness of expenditure reporting, OHCA plans to schedule internal meetings between Long Term Services and Supports (LTSS) staff, finan...
Finding Number 2023-020 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action To improve accuracy and timeliness of expenditure reporting, OHCA plans to schedule internal meetings between Long Term Services and Supports (LTSS) staff, financial management team, and federal reporting team, at a minimum, quarterly. The team will discuss project progress and review budget to actual expenditures to be reported in the quarterly spending plan. As needed, OHCA will request the Center for Medicare and Medicaid (CMS) Technical Assistance (TA) to ensure OHCA is reporting in the manner CMS requires. Prior to submitting an American Rescue Plan Act of 2021 (ARPA) spending plan, the completed document will be circulated to the internal team for review and approved by the LTSS Senior Director. Because the amount reported is cumulative, the error self-corrects in future spending plans; therefore, OHCA does not plan to re-submit previously reported spending plans. Anticipated Completion Date 10/31/2024 Responsible Contact Person David Ward, Senior Director of Sooner Care Operations
View Audit 367158
Finding 1154786 (2023-016)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Questioned Costs Special Tests & Provisions Reporting
Finding Number 2023-016 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action Program Integrity was actively implementing corrective action to ensure that all overpayments were reported within 12 months from identification when these cases...
Finding Number 2023-016 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action Program Integrity was actively implementing corrective action to ensure that all overpayments were reported within 12 months from identification when these cases were closed. The errors associated with this finding were first reported on January 21, 2023 (Finding 2022-039) which resulted in OHCA developing corrective action to evaluate past cases and ensure all cases were reviewed and all overpayments were reported during the initial corrective action cycle. In all three instances related to late reporting of overpayments, all cases were reported on CMS-64.9c1 during implementation of corrective action plan as a result of the previous audit finding. One case was erroneously excluded during the corrective action plan. This finalized case was reported and refunded on the CMS-64.9OFWA, Line 1B for the quarter ending September 30, 2024 utilizing an average FMAP for all impacted programs. Internal procedures have been evaluated to ensure Service Quality Review overpayments are timely reported and refunded to the Center for Medicare and Medicaid Services (CMS). The cost of $4,007 questioned were reported on the CMS 64.9P line 10A on Cost of Service (COS) line 5 for the quarter ending March 31, 2025. Anticipated Completion Date 3/31/2025 Responsible Contact Person Kristine West, Senior Director of Program Integrity and Accountability
View Audit 367158 Questioned Costs: $1
Finding 1154785 (2023-008)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Reporting Cash Management § 200.510
Finding Number 2023-008 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action The Schedule of Expenditures of Federal Awards (SEFA) errors were corrected on October 16, 2024. To ensure the support for the Schedule of Expenditures of Federa...
Finding Number 2023-008 Subject Heading (Financial) or AL no. and program name (Federal) 93.778 Medicaid Cluster Planned Corrective Action The Schedule of Expenditures of Federal Awards (SEFA) errors were corrected on October 16, 2024. To ensure the support for the Schedule of Expenditures of Federal Awards is transferred accurately from the calculation worksheets and the other GAAP packages, we will implement a GAAP Package Z – SEFA Reviewer Checklist that will be included with the backup data of the GAAP Z. This will ensure the sources of data for the Schedule of Expenditures of Federal Awards are transferred correctly and tied back to their original source. Anticipated Completion Date 10/31/2024 Responsible Contact Person Calvin Cole, Financial Manager III
View Audit 367158
Finding 1154740 (2023-009)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Reporting § 200.510
Finding Number 2023-009 Subject Heading (Financial) or AL no. and program name (Federal) 93.767 Children’s Health Insurance Program Planned Corrective Action The Schedule of Expenditures of Federal Awards (SEFA) errors were corrected on October 16, 2024. To ensure the support for the Schedule of Exp...
Finding Number 2023-009 Subject Heading (Financial) or AL no. and program name (Federal) 93.767 Children’s Health Insurance Program Planned Corrective Action The Schedule of Expenditures of Federal Awards (SEFA) errors were corrected on October 16, 2024. To ensure the support for the Schedule of Expenditures of Federal Awards is transferred accurately from the calculation worksheets and the other GAAP packages, we will implement a GAAP Package Z – SEFA Reviewer Checklist that will be included with the backup data of the GAAP Z. This will ensure the sources of data for the Schedule of Expenditures of Federal Awards are transferred correctly and tie back to their original source. Anticipated Completion Date 10/31/2024 Responsible Contact Person Calvin Cole, Financial Manager III
View Audit 367158
Finding 1154721 (2023-074)
Material Weakness 2023
Oklahoma Water Resources Board
OK
Subrecipient Monitoring Equipment & Real Property Management Special Tests & Provisions § 200.333
Finding Number 2023-074 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action Child Care Services has continually inspected child care programs for compliance with health and safety requirements according to the Oklahoma Child Care Facilitie...
Finding Number 2023-074 Subject Heading (Financial) or AL no. and program name (Federal) 93.575 – CCDF Cluster Planned Corrective Action Child Care Services has continually inspected child care programs for compliance with health and safety requirements according to the Oklahoma Child Care Facilities Licensing Act and Oklahoma Administrative Code. Our inspection monitoring checklist that was used for a significant part of the time this was audited contained health inspection as a work step, but the checklist did not require the worker to specifically mark it as performed. The checklist did specifically state that the worker performed all steps and only exceptions would be further documented. The Oklahoma State Auditor and Inspectors took the position that our process did not provide enough assurance for them to validate that health inspections were performed, and they wanted a specific tick mark on the inspection. We do not agree on this point as one additional tick mark on a form does not provide any more assurance than the employee’s signature stating that all of the steps were performed. We did however agree to change the form to resolve this issue with the auditors. As previously stated in our 2022 audit findings, Child Care Services is aware this would be a repeat due to the audit timeframe including monitoring inspections that were prior to our form update. On January 30th, 2023; Child Care Services implemented the “Go-Live” phase of updating the monitoring checklists and summaries to include visual verification that all health and safety requirements are observed during inspections. Licensing specialists indicate on each health and safety item; compliance, noncompliance, or not reviewed while completing inspections. Quality review audits are also being conducted annually with each supervisory group in Child Care Services to address errors or inconsistencies when monitoring child care programs. Child Care Services professional development unit has included a new training module regarding documentation requirements. Anticipated Completion Date January 30, 2023 Responsible Contact Person Dione Smith
View Audit 367158
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